Table 3
Use of SLFRF funds by spending category and government type
| Government type | Responding to the public health emergency caused by COVID-19 | Negative economic impacts of the pandemic | Premium pay for frontline workers | Water, sewer, and broadband infrastructure | Revenue replacement |
|---|---|---|---|---|---|
| State governments | 7.2% | 30.0% | 0.5% | 12.6% | 49.1% |
| Local governments | 8.5% | 18.3% | 1.5% | 8.7% | 59.9% |
Source: EPI analysis of U.S. Treasury Department data (Treasury 2025).
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